[Final Audit Report for Your Information - "Special Use Fees, National Park Service"]
[From the U.S. Government Printing Office, www.gpo.gov]

Report No. 96-I-49

Title: Final Audit Report for Your Information - "Special Use Fees,
       National Park Service"

Date: October 31, 1995


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A printed copy of this report may be obtained by referring to the
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                  ******************************


 United States Department of the Interior
OFFICE OF INSPECTOR GENERAL
   Washington, D.C. 20240

MEMORANDUM                              October 1995

TO:       The Secretary 

FROM:     Wilma A. Lewis
                Inspector General


Subject:  Final Audit Report for Your Information - "Special Use
Fees, National Park Service" (No. 96-I-49)

Attached for your information is a copy of the subject final audit report.
The National Park Service did not implement its authority to collect and retain fees
for special park uses in a consistent manner. As a result, there were differences
among the parks regarding: (1) the types of activities that were subject to a fee;
(2) the bases for determining the amount of the fee; and (3) the use of fee revenues.
In addition, we identified deficiencies in the controls for collecting and/or accounting
for fee revenues at 4 of the 13 parks we reviewed and found that 11 of the parks
carried over revenues totaling $331,864 into fiscal year 1995. According to its
records, the Park Service carried over special use funds totaling $514,456 from all
parks into fiscal year 1995. The Park Service agreed to expedite the revision to
NPS-53, "Special Park Uses," to address the changes created by the Appropriations
Acts of 1991, 1992, 1993, and 1994.

If you have any questions concerning this matter, please contact me at
(202) 208-5745.

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